DOJ Opinion No. 179, s. 1992

DOJ OPINION NO. 179 , s. 1992 December 28, 1992 Hon. Apolonio V. Bautista Administrator National Irrigation Administration Quezon City Sir : This refers to your request for opinion on the Real Estate Tax exempt status of that Office in the light of the following provisions of Republic Act No. 7160, otherwise known as, the Local Government Code of 1991: "SEC. 234. Exemptions From Real Property tax . . . . "Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code." "SEC. 534. Repealing Clause . . . . "(f) All general and special law, acts, city charters, decrees, executive orders, proclamations and administrative regulations, or part or parts thereof which are inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly." LLjur It appears that the Quezon City Treasures has been demanding from that Office payment of the realty taxes for the year 1992 of its property situated at EDSA, Quezon City amounting to P1,307,159.45 pursuant to the aforequoted provisions of R.A. No. 7160. You contend that NIA's Real Estate Tax exemption privilege granted under Ministry of Finance Order No. 44-84 (1986) has not been withdrawn under the foregoing provisions of law and pursuant to par. (a), Sec. 234 of R.A. No. 7160, which grants real property tax exemption to any political subdivision of the Republic of the Philippines, since NIA performs governmental function and it has been attached to the Department of Agriculture per Administrative Order No. 17 dated October 14, 1992. We regret we have to decline rendition of opinion on the instant query. The efficient and effective administration of the real property tax is the primary responsibility of cities and provinces (SEC. 200, R.A. No. 7160). Besides, the resolution of the subject matter involves the interpretation and application of the provisions of the Local Government Code, which properly falls directly within the jurisdiction of the Oversight Committee and the of the Department of the Interior and Local Government as the lead agency designated by the President in the implementation of the said Code. By established precedents, the Secretary of Justice does not pass upon questions or matters falling within the primary jurisdiction of another Office or agency over which this Office possesses no revisory authority (Sec. of Justice Op. No. 1, s. 1983). Nonetheless, for your information only, attention is invited to Sections 206 and 266 of the Local Government Code which read: "Sec. 206. Proof of Exemption of Real Property from taxation . - Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Title shall file with the provincial, city or municipal assessor within thirty (30) days from the date of declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax-exempt, the same shall be dropped from the assessment roll." "Sec. 266. Collection of Real Property Tax through the Courts . The local government unit concerned may enforce the collection of the basic real property tax or any other tax levied under this Title by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in Section 270 of this Code." prcd Very truly yours, (SGD.) RAMON J. LIWAG Secretary